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    <title>RECENT DEVELOPMENTS IN GOODS AND SERVICES TAX</title>
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    <description>GST developments include demands for an early GST Council meeting, continued controversy over denial of refund for input services under the inverted duty structure, and sector-specific rate rationalisation concerns. The GST portal has enabled re-computation of interest in GSTR-3B after an auto-calculation glitch and introduced an IMS Offline Tool for invoice actions and bulk upload. Additional GSTAT benches have begun functioning, the GSTR-3B due date for March 2026 has been extended by one day, and CBIC has constituted working groups for GST, Customs, and organisational restructuring.</description>
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